Harriett Baldwin: I thank my hon. Friend for making that excellent point. The Government want to back small businesses, entrepreneurs and those who want the certainty over the next five years that if they employ five people on the new national living wage, they will not have to pay any national insurance because of the employment allowance.

Andrew Rosindell: The Office of Tax Simplification has been asked to look at proposals to merge income tax and national insurance. Will the Minister say where we are with that? In particular, what assessment has been made of its possible impact on pensioners?